Section 28-6.1-13-3 - Contents of statements(a) The following items shall be shown in the statement of condition in detail and under appropriate headings, as of a day specified by the department in the department's notice: (1) The resources and liabilities of the savings bank, and except as provided in subdivision (2), excluding from the resources and liabilities all property held in trust.(2) The uninvested funds held in any fiduciary capacity. These uninvested funds shall be called "first lien trust funds".(3) Other information required by rules of the department.(b) The items enumerated in subsection (a)(2) shall be segregated from the statement of resources and liabilities of the savings bank under an appropriate title that will clearly designate the character and amount of the items.As added by P.L. 42-1993, SEC.72.